SAC 999131 is the services accounting code for administrative services related to sickness, maternity or temporary disablement benefit schemes, under heading 9991 (public administration and other services provided to the community as a whole; compulsory social security services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 999131 at a glance
| SAC (6 digits) | 999131 |
|---|---|
| Group (5 digits) | 99913 |
| Heading (4 digits) | 9991: Public administration and other services provided to the community as a whole; compulsory social security services |
| Section | 9: Community, social and personal services and other miscellaneous services |
| Description | Administrative services related to sickness, maternity or temporary disablement benefit schemes |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Public administration and other services to the community; compulsory social security services: 18% under 11/2017-CT(R), S. No. 29.
Rate entry for SAC 999131
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 29 | Public administration and other services to the community; compulsory social security services | 18% | None |
Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.
Worked example: a ₹1,000 bill under SAC 999131
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 999131 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9991) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (999131) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9991
- SAC 999132: Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees (18%)
- SAC 999133: Administrative services related to unemployment compensation benefit schemes (18%)
- SAC 999134: Administrative services related to family and child allowance programmes (18%)
- SAC 999139: Other administrative services related to compulsory social security schemes (18%)
- SAC 999111: Overall Government public services (18%)
- SAC 999112: Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service (18%)
- SAC 999113: Public administrative services related to the more efficient operation of business (18%)
- SAC 999119: Other administrative services of the government nowhere else classified (18%)
- SAC 999121: Public administrative services related to External Affairs, Diplomatic and Consular services abroad (18%)
- SAC 999122: Services related to foreign economic aid (18%)
- SAC 999123: Services related to foreign military aid (18%)
- SAC 999124: Military defence services (18%)
- SAC 999125: Civil defence services (18%)
- SAC 999126: Police and fire protection services (18%)
- SAC 999127: Public administrative services related to law courts (18%)
- SAC 999128: Administrative services related to the detention or rehabilitation of criminals (18%)
- SAC 999129: Public administrative services related to other public order and safety affairs nowhere else classified (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000996/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010454/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.